Regime imunitório das instituições de educação e assistência social IPTU

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This work is aimed at reviewing the tributary patrimony immunity of care institutions for real estate of their property under a leasing arrangement, if not through confrontation or apply to existing legislation, with the evolution of case law and emerging interpretative trends not given only by the recent trial, overviews, but also marked out in the view of respectful indoctrinaters the purposes of this essencials target. To this mister, leads deep on knowledge about the seal to Union, to States, to Federal District and to Municipialities, to institute and collect taxes, attended the requirements of the law and the essential core of the standard relating to fourth paragraph of Article 150 of the Federal Constitution of 1988, questions the current treatment given to the tributary patrimony immunity to reach the incident IPTU on the property leased to third, provided that the rent is applied in its essential purpose. that also believes that when rented to third, remain immune to IPTU the propertybelonging to any of the entities referred by art. 150, VI, c, Constitution, provided that the value of rents is applied in the essential activities of such entities. Argues thatimmunity is not dirty with the exaction tax on the property with tax burden on property. Thus, adds that immune is the income earned, not bearing the income tax on the amount received by way of rent of property, once presumed that the income will be focused to essential activity of the entity, but there is no immunity about the IPTU in order that the property itself is not being used for the development of the social activities of the State. Argues that the meaning of "rent-related key aims with education and social assistance", legal requirement to immunity incidence, is given by excluding the immunity of rents that even related to that key institutions purposes, may consist of "aggression" to the other principles carved in the Constitution. Maintains the exclusion of income from activities that, if take the benefit, it would effectively harm to the principle of free competition, better saying, how everything is economically exploited in mind to the purposes of immune etities will be immune, except on seen at the competitive national market protected by art. 173, 4, of Big Law that drives the law punish the abuse of economic power that seeks to dominate the markets, to elimination of competition and to the arbitrary increase in profits. States on the leased property to third, are taxed not by, being or not, related to key aims of respective charitable entities, or the legal nature of the source of their income from, because it is being applied in institutional objectives, serves the purposes of the immunity clause constraint, but for the property be available to business operated by private enterprise. And, although the topic has already summarizing by STF, this thesis is relevant in time it shows the need for a new hermeneutics on the matter, collecting evidence leading to a defense that the application or not of immunity might be reviewed case by case, by applying the principles of proportionality and fairness in the treatment of essential purposes and activities actually performed / provided by charitable organizations. Finally, directs new trends in interpretation suggests teleological way, magnifier scope of tributary tax immunity, to the principle of social solidarity, more restrictive in this point of view, currently in vogue in legal means.

ASSUNTO(S)

entidade locação direito tributario tributary direito entity location tributário educação imóvel direito tributário immunity social assistance iptu imunidade assistência social iptu law education landed property

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